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REPUBLIQUE DU BENIN
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MINISTERE DE L'ENSEIGNEMENT SUPERIEUR ET DE LA
FORMATION TECHNIQUE
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UNIVERSITE D'ABOMEY-CALAVI
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ECOLE NATIONALE D'ECONOMIE APPLIQUEE
ET DE MANAGEMENT
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MEMOIRE DE FIN DE FORMATION
CYCLE II
Option : Gestion des
Entreprises
Filière : Audit et Contrôle
de Gestion
THEME
Contribution à la mise en place d'un
système de mesure de performances dans une entreprise publique :
Cas de la Caisse Nationale de Sécurité Sociale
Présenté et soutenu
par :
Virgile A. LABITE
Sous la direction de
TUTEUR :
Ennajat MOUTRANE Ismaël B.
TADDE
Directrice de la Stratégie
Expert Consultant
et du Contrôle de Gestion
Professeur à l'ENEAM
CNSS-MAROC
2ème PROMOTION : 2003-2005
SOMMAIRE
Sommaire I
Remerciements II
Liste des tableaux III
Liste des graphiques IV
Abstract V
INTRODUCTION GENERALE
CHAPITRE PRELIMINAIRE : FONDEMENTS
THEORIQUES ET CADRE INSTITUTIONNEL DE RECHERCHE
SECTION 1 : CADRE THEORIQUE DE L'ETUDE
SECTION 2 : CADRE INSTITUTIONNEL : LA CNSS
CHAPITRE PREMIER : ANALYSE DU SYTEME DE
GESTION DE LA CNSS
ET VERIFICATION DES HYPOTHESES
SECTION 1 : LE SYSEME DE CONTROLE DE GESTION DE LA CNSS
SECTION 2 : DE LA MESURE DE PERFORMANCE A LA VERIFICATION
DES HYPOTHESES
CHAPITRE DEUXIEME: ELABORATION D'UN SYSTEME DE
MESURE DE PERFORMANCES ET CONDITIONS DE MISE EN PLACE
SECTION 1 : PRESENTATION DES INSTRUMENTS DE MESURE DE
PERFORMANCE
SECTION 2 : DU SUIVI DE LA PERFORMANCE PAR LES TABLEAUX
DE BORD AUX CONDITIONS DE MISE EN PLACE
CONCLUSION GENERALE
BIBLIOGRAPHIE
ANNEXES
TABLE DES MATIERES
LISTE DES TABLEAUX
Tableau N° 1 : Répartition du personnel par
catégorie socioprofessionnelle
Tableau N° 2 : Evolution des ressources de 2000
à 2004
Tableau N° 3 : Evolution des résultats nets des
exercices 2000 à 2004
Tableau N°4 : Répartition du résultat de
l'exercice 2004 par nature de prestation
Tableau N° 5 : Evolution du taux de charge de structure
Tableau N°6 : Evolution des ratios de couverture des
dépenses techniques
LISTE DES GRAPHIQUES
Graphique N° 1 : Répartition du personnel par
catégorie socioprofessionnelle
Graphique N° 2 : Evolution des ressources de 2000
à 2004
Graphique N° 3 : Evolution des résultats nets
des exercices 2000 à 2004
Graphique N°4 : Répartition du résultat
par gestion
ABSTRACT
There is a very great number of public companies in the
countries in the process of development in general and the African countries in
particular. These companies exert in all the key sectors of the national
economy like transport, the communication, energy, the social security, etc.
The social security can be defined like the whole of the
protection which the company grants to its members, thanks to a series of
public measurements, against the economic and social destitution where could
plunge them, because of the disappearance or the signficant reduction of their
profit, the disease, maternity, the industrial accidents and the occupational
diseases, unemployment, disability, the old age and the death of the worker.
Thus, the need for social security exists and is inherent in any company in
which we live. The workers need a protection against the risk of a loss of
incomes in the event of incapacity of work or unemployment. The employers need
the social security to have a productive labour. The pensioners need a safety
of the income to enjoy a satisfactory retirement fully. Moreover, the universal
declaration of the humans right (1948) in his article 22 proclaims that "any
person, as a member of the company, is entitled to the social security". This
is why, the social security became in the majority of the countries a business
of the State. With Benign, this tendency appeared at the beginning by the
creation of the Equalization fund which evolved/moved to give rise to the Benin
Office of Social security before becoming National Fund of Social security.
The National Fund of Social security on the level of the
economic situation during twenty last years, evolved/moved in an unstable
environment in perpetual change. Indeed, the economic crisis observed since the
last oil crisis maintained in the recession the majority of the African
economies. The economic growth which should make it possible the institutions
of social security to face the increase in their loads is not sufficient. On
the contrary, one observes a continuous fall of activity, which involves the
closing of the companies, reduced the number of cotisants, therefore the level
of the resources, whereas the volume of the services of the CNSS does not cease
growing. Also, the economic crisis of 1989 and the devaluation of CFA franc
intervened in January 1994 are they come to worsen the situation. Like
considerable public companies, the CNSS had met many problems of management:
whimsical management, inappropriate management sciences, bureaucratic
procedures, navigation at sight, etc.
Today, even if the financial standing of the CNSS is best, it
is significant to adopt an attitude of management being able to guarantee on
the one hand, financial balance for the hardest tests, and on the other hand
the quality of service and the satisfaction of the "customers" of the CNSS. The
manager of a public company as the CNSS must be able to control in a finer way
the activities, while having at his sides of the tools which must help it to
maintain the course, to alert it in the event of drift and to help it to make
decisions to correct the trajectory. With through won't the definition of
precise objectives, the respect of the elementary principles of management and
especially the installation of a system of measurement of the performances make
it possible to the leaders of the CNSS to avoid "sailing at sight"?
It is accordingly that this work wants to be to be a
contribution to the development of the National Case of Social security. It is
focused on the following topic:
"CONTRIBUTION A The INSTALLATION Of A SYSTEM OF
MEASUREMENT OF The PERFORMANCES IN A PUBLIC COMPANY: Case of the National Fund
of Social security " CNSS-BENIN.
The present report will be harnessed to have the framework and
the theoretical dimension of the study then, to proceed to the proposal for a
system of measurement of performances which aims at the total performance
through financial and non-financial indicators.
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